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Delhi High Court Indirect Tax: Annual Digest 2025
Delay In Filing Certified Copy Of Impugned Order Doesn't Render Appeal Filed Electronically U/S 107 CGST Act Time-Barred: Delhi HCCase title: Chegg India Pvt Ltd v. UoI & Ors.Case no.: W.P.(C) 1062/2024The Delhi High Court has held that delay in filing certified copy of impugned order in an appeal preferred by Assessee under Section 107 of the Central Goods and Services Tax Act, 2017...
Madras High Court Asks Centre To Consider Framing Law Similar To That In Australia For Monitoring Children's Internet Usage
The Madras High Court recently asked the central government to consider bringing in a law, similar to that in Australia, to monitor internet usage by children. The bench of Justice G Jayachandran and Justice KK Ramakrishnan made the suggestion after noting that pornographic content is widely available to children using the internet. The court observed that the end users had to be...
"Law Should Not Be Used To Target Specific Individuals": Madras High Court Grants Interim Bail To Savukku Shankar
The Madras High Court, on Friday, granted interim bail to YouTuber and journalist Shankar @ Savukku Shankar. Shankar was arrested on December 13 on allegations of assault and extortion by a film producer.The bench of Justice SM Subramaniam and Justice P Dhanabal noted that Shankar had serious health issues and needed treatment. The court also noted that the authorities had been filing...
Benefit Of S.14 Limitation Act Applies To Appeals U/S 107 GST Act Where Rectification Application Is Filed Within Time: Allahabad High Court
The Allahabad High Court has held that the benefit of Section 14 of the Limitation Act can be granted to a party for filing appeal under Section 107 of the Goods and Service Tax Act where a rectification application under Section 161 of the GST Act was filed within time. Limitation for filing appeal under Section 107 of the GST Act is 3 months from the date of the order with...
Acquitted After Noose : Supreme Court Upheld No Death Sentence In 2025, But Acquittals Came After Years On Death Row
With Surendra Koli—the last remaining in the 2006 Nithari killings—walking free after the Supreme Court acquitted him, once again, debate has resurfaced whether establishing guilt beyond a reasonable doubt is attainable.Koli's case was not the only case which ended up in an acquittal this year. LiveLaw covered as many as 15 matters relating to the death penalty awarded in the 'rarest of...
Arbitration Clause In Expired Lease Cannot Be Invoked In Dispute Over Alleged Fresh Contract: Calcutta High Court Dismisses HDFC's Plea
The Calcutta High Court has held that once a lease stands expired, disputes arising out of an alleged fresh or independent contract cannot be referred to arbitration by relying on an arbitration clause contained in the expired lease deed.Justice Aniruddha Roy, while dismissing an application filed by HDFC Bank Limited under Section 8 of the Arbitration and Conciliation Act, 1996, held that...
Delhi High Court Slaps ₹1 Lakh Costs On Securities Brokerage That Undertook Trades Without Client Mandate
The Delhi High Court recently pulled up a stock brokerage firm for indulging in unauthorised trading and “sharp practices” aimed at earning commission income at the cost of investors. It also imposed a costs of Rs 1 lakh for prolonged harassment of its client. Dismissing an appeal by Trustline Securities Limited, the court held that trades executed without client instructions and...
Improper For Later Bench To Sit In Appeal Over Interim Order Passed By Earlier Bench : Supreme Court
The Supreme Court recently discouraged the practice of a later bench of the High Court sitting in appeal over an interim order passed by an earlier bench. It also stated that the High Court should not pass a blanket 'no-coercive steps' order without assigning reasons.In this case, the petitioner had sought an interim stay on an investigation before the Bombay High Court by way of a writ...
Extended Limitation Cannot Be Invoked When CENVAT Credit Disclosed In ST-3 Returns: CESTAT Allahabad Grants Relief To HCL
The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the extended period of limitation cannot be invoked when the assessee has regularly disclosed CENVAT (Central Value Added Tax) credit in ST-3 returns and furnished complete details while filing refund claims under Rule 5 of the Cenvat Credit Rules, 2004. P. Dinesha (Judicial Member) and...